Research On Public Budget Performance Management In Guan Du District Of Kunming City

With the continuous deepening of exploration and the continuous advancement of reforms,our country has entered a bottleneck period of fiscal and taxation system reform.In order to break through the bottleneck and push the fiscal and taxation system reform to go deeper and farther,we must establish the determination to overcome difficulties and speed up step forward and establish a modern fiscal system that is compatible with the country’s modern governance system as soon as possible.Budget performance is an important means to establish a modern budget system,and it is also a key link in the reform of the modern fiscal system.The Central Committee of the Communist Party of China and the State Council issued the "Opinions on the Comprehensive Implementation of Budget Performance Management"(Zhongfa[2018] No.34)in 2018,proposing to establish a trinity of "all-round,full-process,and full-coverage" within 3-5 years The budget performance management system is bound to be a complicated and significant project.China’s national conditions are special and the region is vast.Governments at various regions and levels will inevitably have differences in the process of implementation due to their own circumstances.The problem of imbalance.The county-level government is at the lower end of China’s political system and is the main battlefield for budget performance management.With the implementation of the government’s tax and fee reduction policies and the tightening of debt financing,county-level government fiscal revenue and expenditure contradictions have become more acute.The introduction of performance management into county-level budget management to improve performance and improve efficiency is conducive to alleviating the contradiction between revenue and expenditure.To prevent and control fiscal risks,it can also improve the efficiency of the use of already tight fiscal funds,and promote the further improvement of the level of regional economic development.Tens of thousands of grassroots county-level governments are an important part of China’s implementation of comprehensive budget performance management and a major component of the national budget performance management system.At the same time,it is also the main medium for the country to provide public services and public products to the general public.The efficiency of its performance will directly affect the quality of public products and the level of service.In order to study and explore the establishment of budget performance management methods suitable for underdeveloped grassroots regions,this thesis researches through setting questions(what is the current status of budget performance management in Guandu District?)and research questions(what are the reasons for these problems in Guandu District performance management?),To solve the problem(what suggestions to promote the improvement of Guandu District’s budget performance?),analyze the construction of the budget performance management system,institutional settings and staffing of Guandu District in the past years,and elaborate on the goal setting of Guandu District’s budget performance.Monitor the actual work in the links of operation,performance evaluation and result accountability,explore the current problems in the budget performance management of Guandu District and the causes of these problems,and put forward targeted suggestions to provide grassroots practical experience for my country’s budget performance management.